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Jung

   
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Title: Jung
 
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Subject: Miscellaneous
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Date: September 16, 2005
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Length: 9 / 2306
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This moratorium started October 1, 1998 and intended to end on October 21, 2001. However, this very moratorium was extended through November 1, 2003. In any case, the Internet Tax Freedom Act continued to maintain state and local taxing authority if a specific tax was not covered under the moratorium...
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In other words, sales taxes still applied to the sale of taxable items made via e-commerce (http://www.gseis.ucla.edu/iclp/itfa.htm). The Uniform Electronic Transactions Act grants a legal framework for electronic transactions. It gives electronic signatures and records the same validity and enforceability as manual signatures and paper-based transactions...
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